The document provides information on the K to 12 Senior High School curriculum for the specialized subject of Business Ethics and Social Responsibility for Accountancy, Business and Management students. The course aims to provide students with an understanding of ethical business practices and social responsibility. It covers topics such as the role of business in society, foundations of business ethics principles, and the social responsibilities of entrepreneurs. The course aims to equip students with the ability to identify ethical issues and practices and formulate strategies related to corporate ethics and governance.

1. K to 12 BASIC EDUCATION CURRICULUM
SENIOR HIGH SCHOOL – ACCOUNTANCY, BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECT
K to 12 Senior High School ABM Specialized Subject – Business Ethics and Social Responsibility May 2016 Page 1 of 5
Grade: 12 Course Title: Business Ethics and Social Responsibility
Semester: 2nd Semester, Quarters 3 and 4 No. of Hours/ Semester: 80 hours/ semester
Prerequisites: FABM 1 & 2, Organization and
Management, Principles of Marketing and Business Math
Course Description: The course deals with the fundamental concepts, principles, and practices of ethical standards in the business environment. It combines
the theoretical foundations of setting up business enterprises with the conduct of entrepreneurial activities in the context of one’s accountability and social
responsibility.
Specifically, the course aims to: (1) provide students with a basic understanding of the mechanisms whereby companies can be made to act in the best interest of
shareholders, other stakeholders, and society as a whole; (2) provide students with knowledge of general ethical principles as applied to the special situations of
business and the ability to make informed judgments through case analyses; and (3) equip students with the ability to formulate basic strategies in relation to
corporate ethics and governance.
CONTENT CONTENT STANDARDS PERFORMANCE STANDARDS LEARNING COMPETENCIES CODE
1. The Role of Business
in Social and Economic
Development
The learners demonstrate an
understanding of:
1. the nature and forms of
business organizations
2. the purposes of establishing
business enterprises
3. the core principles underlying
fairness, accountability, and
transparency in business
operation and stewardship
(respect for others’ property)
4. common practices in business
organizations (decorum,
protocol, policies, marketing,
bookkeeping, reportorial
requirements and
documentation, etc.)
The learners shall be able to:
1. identify forms of business
organizations and their
characteristics
2. explain the purpose of
business organizations and
their role in socioeconomic
development
3. explain the core principles
of fairness, accountability
and transparency in the
socioeconomic
development of a country
4. craft simple “Codes of
Ethics” or “Codes of Right
Conduct”
The learners:
1.1 differentiate the forms of business
organizations
ABM_ESR12-
IIIa-d-1.1
1.2 give examples of the forms of
business organizations
ABM_ESR12-
IIIa-d-1.2
1.3 show how these organizations
contribute to socioeconomic
development
ABM_ESR12-
IIIa-d-1.3
1.4 give examples of how fairness,
accountability and transparency is
practiced in business and non-profit
organizations
ABM_ESR12-
IIIa-d-1.4
1.5 share observations on business
policies and practices
ABM_ESR12-
IIIa-d-1.5
1.6 distinguish between good
policies/practices and morally
unacceptable policies/practices
ABM_ESR12-
IIIa-d-1.6

2. K to 12 BASIC EDUCATION CURRICULUM
SENIOR HIGH SCHOOL – ACCOUNTANCY, BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECT
K to 12 Senior High School ABM Specialized Subject – Business Ethics and Social Responsibility May 2016 Page 2 of 5
CONTENT CONTENT STANDARDS PERFORMANCE STANDARDS LEARNING COMPETENCIES CODE
2. Foundations of the
Principles of Business
Ethics
1. classical philosophies
specifically, virtue ethics
(Socrates, Plato, Aristotle,
Confucius, etc.)
2. the impact of belief systems
(Buddhism, Islam,
Christianity, etc.)
3. the Filipino Value System
(Utang na Loob, Filial Piety,
Padrino Suki, Bahala na -
Mañana, Amor Propio, Filipino
Family Values)
1. identify the classical
philosophies and their
implication for business
principles and practices
2. describe various belief
systems, and their
similarities and differences
in relation to the business
setting
3. describe how the Filipino
value system affects the
attitudes of business
constituents
2.1 compare and contrast classical
philosophies as they relate to the
business setting
ABM_ESR12-
IIIe-h-2.1
2.2 give examples of how belief
systems affect business practices
ABM_ESR12-
IIIe-h-2.2
2.3 analyze simple business situations
as they are affected by the Filipino
value system and recommend ways
of confronting ethical challenges in
the business setting
ABM_ESR12-
IIIe-h-2.3
2.4 distinguish what is GOOD vs. what
is morally unacceptable among the
given Filipino values
ABM_ESR12-
IIIe-h-2.4
3. Social Responsibility of
Entrepreneurs
1. the responsibilities and
accountabilities of
entrepreneurs and
accountabilities of
entrepreneurs toward the
employees, government,
creditors, suppliers,
consumers, general public,
and other stakeholders; major
ethical issues in
entrepreneurship (basic
fairness, personnel and
customer relations distribution
dilemmas, fraud, unfair
competition, unfair
communication, nonrespect of
agreements, environmental
degradation, etc.)
2. models and frameworks of
social responsibility in the
1. identify responsibilities to
the business organization
he/she belongs to
2. explain the different
models and frameworks of
social responsibility
3.1 suggest ways to enhance employer-
employee relationship and
encourage just and fair business
policies and practices such as
recruitment, promotion, retention,
marketing and advertising,
intellectual property rights, sources
and uses of funds, and the like
ABM_ESR12-
IVi-l-3.1
3.2 advocate honest policies and
practices in all aspects of business
operations
ABM_ESR12-
IVi-l-3.2
3.3 observes and promote policies and
practices in environmental
management
ABM_ESR12-
IVi-l-3.3
3.4 cite examples of companies that
practice social responsibility in the
conduct of their business
ABM_ESR12-
IVi-l-3.4

3. K to 12 BASIC EDUCATION CURRICULUM
SENIOR HIGH SCHOOL – ACCOUNTANCY, BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECT
K to 12 Senior High School ABM Specialized Subject – Business Ethics and Social Responsibility May 2016 Page 3 of 5
CONTENT CONTENT STANDARDS PERFORMANCE STANDARDS LEARNING COMPETENCIES CODE
practice of sound business
3.5 provide evidence that ethical/social
responsibility is profitable, i.e.,
makes good business sense
ABM_ESR12-
IVi-l-3.5
4. Business Beyond Profit
Motivation
the importance of doing business
beyond profit motivation.
Introduction to the notion of
SOCIAL ENTERPRISE (meeting a
given social objective or resolving
a real social problem while making
ends meet) for poverty alleviation
1. identify reasons for
establishing business
enterprises beyond profit
2. prepare and implement a
personal action plan to
assist an existing small
business enterprise to
practice ethics and social
responsibility in their
business operation
4.1 explain the importance of
establishing and sustaining business
enterprises as source of job
opportunities and financial freedom
ABM_ESR12-
IVm-p-4.1
4.2 encourage employees to play active
roles as decision makers in the
business enterprise
ABM_ESR12-
IVm-p-4.2
4.3 suggest innovative ways of
developing new products and
introducing
ABM_ESR12-
IVm-p-4.3

4. K to 12 BASIC EDUCATION CURRICULUM
SENIOR HIGH SCHOOL – ACCOUNTANCY, BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECT
K to 12 Senior High School ABM Specialized Subject – Business Ethics and Social Responsibility May 2016 Page 4 of 5
Code Book Legend
Sample: ABM_ESR12-IIIa-d-1.1
LEGEND SAMPLE
First Entry
Learning Area and Strand/ Subject or
Specialization
Accountancy, Business and Management
ABM_ESR12
Grade Level Grade 12
Uppercase Letter/s
Domain/Content/
Component/ Topic
Business Ethics and Social
Responsibility
-
Roman Numeral
*Zero if no specific quarter
Quarter Third Quarter III
Lowercase Letter/s
*Put a hyphen (-) in between letters to
indicate more than a specific week
Week Weeks one to four a-d
-
Arabic Number Competency
differentiate the forms of business
organizations
1.1

5. K to 12 BASIC EDUCATION CURRICULUM
SENIOR HIGH SCHOOL – ACCOUNTANCY, BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECT
K to 12 Senior High School ABM Specialized Subject – Business Ethics and Social Responsibility May 2016 Page 5 of 5
References:
Chandler, David, and William B. Werther, Jr. Strategic Corporate Social Responsibility:Stakeholders, Globalization, and Sustainable Value Creation,. Third ed.
(Manila: SAGE Publishing, 2013).
Das Gupta, Ananda. Ethics, Business and Society: Managing Responsibly. (Manila: SAGE Publishing, 2010).
Maximiano, Jose Mario B. Business Ethics and Corporate Social Responsibility.( Manila: Anvil Publishing, 2007).
McNamara, Carter. Business Ethics and Social Responsibility. 2016. Free Management Library http://managementhelp.org/businessethics/
Pedersen, Esben Rahbek Gjerdrum. Corporate Social Responsibility. (Manila: SAGE Publishing, 2015).
Roa, Floriano C. Business Ethics and Social Responsibility. (Quezon City: Rex Book Store, 2010).
Sims, Ronald R. Ethics and Corporate Social Responsibility: Why Giants Fall. (London: Praeger, 2003).